Professional Documents
Culture Documents
6 JUNE 2003
Tapan K. Sarker
1. INTRODUCTION
are (i) the narrowness of the tax base, (ii) evasion and
Japan adopted the SAS in 1947 and after more than five
PROCESSES
Institution
(LTU)).
Commissioner of Taxes
(Assessing Officers)
Inspector of Taxes
manner:
Process
the SAS, together with the due taxes will suffice. The
procedure.
surveys, etc.
3. SELF-ASSESSMENT SYSTEM
came within the tax net, and the level of voluntary tax
an official system.
tax administration.
in Japan.
The tax return forms are sent free of cost during the
of penalties.
information;
procedures; and
self-assessment management.
noncompliance.
organizations.
than 90%. The main reason for the high tax compliance in
are:
- Public Relations;
- Tax Education;
Japan.
Public Relations
internet are also widely used. Other than the media, the
have.
Tax Education
tax education;
and
Tax Counseling
sessions that are held when laws are amended. The tax
large taxpayers.
Tax Counseling
during the periods where tax return and tax payments are
counseling.
obligations.
Filing Returns
of inaccurate returns.
postage;
deterrent.
Record Keeping
Penalty Provisions
Tax Education
consciousness.
education curriculum.
private organizations.
References
Government of Bangladesh.
Bangladesh.
Bangladesh.
Administration, Japan.
bangladesh.org
www.worldbank.org